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The New Zealand Superannuation and Retirement Income Act 2001 requires the Minister of Finance to periodically appoint an independent reviewer to review how efficiently and effectively the Guardians is performing its functions.

The Minister of Finance sets the terms of reference for the review in accordance with Section 71 of the Act. Reviews are conducted at intervals that are no more than 5 years apart.

The first independent review of the Guardians was completed in August 2004 by Jonathan Eriksen.

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